Form 1040A Filing Checklist for Tax Year 2013
Overview and Eligibility
Form 1040A provides a simplified filing option for taxpayers with straightforward tax situations. For 2013, you must have taxable income under $100,000, income from approved sources only, no self-employment or business income, and must claim the standard deduction rather than itemizing.
Income Source Requirements
Your income must come exclusively from wages, salaries, tips, taxable interest, ordinary dividends, capital gain distributions, taxable scholarships, pensions, annuities, IRA distributions, unemployment compensation, and taxable Social Security or railroad retirement benefits. Any self-employment income, partnership distributions, S corporation income, estate or trust income, or business income requires Form 1040.
Deduction and Credit Limitations
You must use the standard deduction and cannot itemize. Permitted adjustments to income include educator expenses, IRA deduction, student loan interest deduction up to $2,500, and tuition and fees deduction, which requires Form 8917. Available credits are limited to child and dependent care expenses, elderly or disabled credit, education credits, retirement savings contributions credit, child tax credit, earned income credit, and additional child tax credit.
New Provisions for 2013
The Additional Medicare Tax of 0.9 percent on wages exceeding filing status thresholds and the Net Investment Income Tax of 3.8 percent were introduced for 2013. These taxes are calculated separately on Forms 8959 and 8960 if your income triggers these provisions. The personal exemption amount increased to $3,900 for 2013, up from $3,800 in 2012. Exemption phaseout thresholds were indexed for inflation to $250,000 for single filers $300,000 for married filing jointly, $275,000 for head of household filers, and $150,000 for married filing separately. filers
Ten-Step Filing Process
Step 1: Verify Eligibility and Gather Documentation
Confirm that your taxable income will not exceed $100,000 and that you have no self-employment income. Collect all Forms W-2 from employers, Forms 1099-INT for interest income, 1099-DIV for dividends, 1099-R for retirement distributions, 1099-B for capital gains if applicable, and any other 2013 income documentation. Verify you are a U.S. citizen or resident alien.
Step 2: Determine Filing Status
Select your filing status: single, married filing jointly, married filing separately, head of household, or qualifying widow(er) with dependent child. Confirm your status qualifies for Form 1040A use. Nonresident aliens filing separately from U.S. resident spouses may face credit restrictions.
Step 3: Report All Income Sources
Enter wages from all Forms W-2 on line 7. Report taxable interest on line 8a from Forms 1099-INT. Report ordinary dividends on line 9a from Forms 1099-DIV. Enter capital gain distributions on line 10. Report taxable IRA distributions on line 11b using instruction worksheets to determine taxable amounts. Enter taxable pension or annuity distributions on line 12b. Report unemployment compensation on line 13 from Forms 1099-G. Calculate and enter taxable Social Security benefits on line 14b using the worksheets in the instructions.
If total taxable interest or ordinary dividends exceed $1,500, complete and attach Schedule B listing each source with payer information and amounts received.
Step 4: Claim Permitted Adjustments to Income
Enter educator expenses on line 16 if you are a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked at least 900 hours during 2013 and purchased unreimbursed classroom supplies.
Enter IRA deduction on line 17 for contributions to traditional IRAs. Use instruction worksheets if you or your spouse has employer retirement plan coverage to determine deductible amounts based on income limitations.
Enter student loan interest deduction on line 18, limited to $2,500 for qualified education loan interest paid in 2013. This deduction phases out at higher income levels, as indicated on the worksheets.
Enter the tuition and fees deduction on line 19 for qualified higher education expenses—complete Form 8917 to calculate the allowable deduction and attach it to your return.
Total lines 16 through 19 and enter on line 20. Subtract line 20 from line 15 to calculate adjusted gross income on line 21.
Step 5: Apply Standard Deduction
Enter adjusted gross income from line 21 on line 22. Check the appropriate boxes on line 23 if you or your spouse was 65 or older or blind as of December 31, 2013.
Enter the standard deduction on line 24 based on your filing status. For 2013, amounts are $6,100 for single or married filing separately, $12,200 for married filing jointly or qualifying widow(er), and $8,950 for head of household. If you were age 65 or older or blind, add the additional standard deduction amount shown in the instruction worksheets. If both age 65 or older and blind, claim both additional amounts.
Subtract line 24 from line 22 and enter the result on line 25. If the standard deduction exceeds the adjusted gross income, enter zero.
Step 6: Calculate Exemptions
Multiply the number of exemptions from line 6d by $3,900 and enter on line 26. Each personal and dependency exemption equals $3,900 for 2013.
If your adjusted gross income exceeds the phaseout thresholds, reduce the exemption amount as instructed in the worksheets. Phaseout thresholds for 2013 are $250,000 for single, $300,000 for married filing jointly, $275,000 for head of household, and $150,000 for married filing separately.
Step 7: Determine Taxable Income
Subtract line 26 from line 25 and enter taxable income on line 27. If exemptions exceed line 25, enter zero. Line 27 represents your taxable income used to calculate tax on line 28.
Calculate tax on line 28 using the tax tables provided in instructions or Publication 17. Most taxpayers use the tax table rather than calculation worksheets.
Step 8: Claim Nonrefundable Credits
Claim the child and dependent care expenses credit on line 29: complete Form 2441 documenting provider names, identification numbers, addresses, and amounts paid. Attach Form 2441. Claim credit for the elderly or disabled on line 30 if you are age 65 or older, or under age 65 and retired due to permanent and total disability. Complete Schedule R with the required worksheets and attach it to the submission.
Claim education credits on line 31. Complete Form 8863 for the American Opportunity Credit, which provides up to $2,500 per eligible student with a 40 percent refundable credit, or for the Lifetime Learning Credit, which provides up to $2,000 per return. Attach Form 8863. Claim retirement savings contributions credit on line 32 if you made eligible retirement contributions and meet income limitations. Complete Form 8880 and attach.
Claim the child tax credit on line 33, providing $1,000 per qualifying child under age 17. The child must be 13 or older. A valid applicant must have a valid Social Security relationship and meet residency requirements. Total credits are on lines 29 through 33 and entered on line 34. Subtract line 34 from line 28 and enter the result on line 35. If credits exceed tax, enter zero.
Step 9: Report Payments and Refundable Credits
Enter federal income tax withheld from Forms W-2 and 1099-R on line 36. Include all withholding from wages and retirement distributions. Enter 2013 estimated tax payments plus any 2012 overpayment applied to 2013 on line 37. Claim earned income credit on line 38a if eligible based on earned income and income thresholds for your filing status and number of qualifying children. If you are claiming the Earned Income Credit with qualifying children, complete Schedule EIC and attach it.
Enter the nontaxable combat pay election on line 38b if you are a military personnel electing to include combat pay for earned income credit calculations. Claim the additional child tax credit on line 39, representing the refundable child tax credit. Complete Schedule 8812 and attach it. Schedule 8812 is required when claiming additional child tax credit or when any dependent claimed for child tax credit is identified with an Individual Taxpayer Identification Number or Social Security number.
Claim the refundable American Opportunity Credit on line 40 of Form 8863. Up to $1,000 of the American Opportunity Credit is refundable when it exceeds tax liability after other credits. Total the amounts from lines 36 through 40 and enter the total on line 41.
Step 10: Calculate Refund or Amount Owed
Subtract line 35 from line 41 and enter overpayment on line 42. If line 35 exceeds line 41, enter zero and calculate the amount owed. Process a refund and enter the amount on line 43a.
Provide the bank routing number, account type, and account processor for direct deposit, which typically delivers refunds within 21 business days. Use Form 8888 to split refunds among multiple accounts.
Enter any overpayment to apply to 2014 estimated taxes on line 44. If the amount is owed, subtract line 41 from line 35 and enter the result in line 45. Include the Form 1040-V payment voucher when mailing payment. Enclose payment only when enclosing Form 1040-V. The calculated estimated tax penalty on line 46 is applicable for underpayment of estimated taxes during 2013.
Assembly and Filing Requirements
Attach all Forms W-2 to the front of your return. Attach Forms 1099-R showing federal tax withholding. Include all required schedules and forms based on your credits and deductions: Include Schedule B if your interest or dividends exceed $1,500, Form 8863 for education credits, Form 8917 for the tuition and fees adjustment, Form 2441 for the dependent care credit, Schedule R for the elderly or disabled credit, Form 8880 for the retirement savings credit, Schedule 8812 for the child tax credit or additional child tax credit, and Schedule EIC for the earned income credit if you have qualifying children.
Sign and date the return. Both spouses must sign joint returns. Enter occupation and daytime phone number. If paid, the preparer must sign, provide their Preparer Tax Identification Number, and complete the required information. If the IRS sent you an Identity Protection PIN, enter it on the designated line.
Send the completed return to the IRS address provided in the instructions for your state. Consult the IRS's "Where to File" page for the correct mailing address based on your location and whether you are enclosing a payment.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
